Article 1. The present Articles of Association express the will of the members of the “Association of the Professional Accounting Companies” for establishment of a professional association in the field of accounting, fiscal and financial services, which will be complying with uniform ethical principles and norms, professional ethics, which will observe and support the development of the national accountancy, financial and fiscal legislation.
Article 2. The members of the “Association of the Professional Accounting Companies” accept these Articles of Association for the purpose of realization of the goals and objectives of APAC and for the purpose of creation of preconditions for the practical functioning of APAC.
Article 3. /1/ The“Association of the Professional Accounting Companies”, called hereafter in these Articles of Association the “Association”, is a voluntary national non-governmental sectoral organization, where specialized accounting and auditing companies and/or companies offering fiscal-accounting consultations can have membership.